Abstract
Maturity models help companies verify whether their maturity goal has been reached and point out some instruments that can be used to reach their desired maturity levels. Furthermore, if the organization's goal is to improve their organizational performance and competitiveness, then it is crucial to use ERP (enterprise resource planning) systems together with innovative accounting procedures and management strategies. Thus, this study aims to combine these two topics: ERP systems and maturity in IA (internal audit), assessing eventual existence of a relationship between these topics. The methodology used was a survey, through a questionnaire, to Portuguese internal auditors. From a sample composed of 83 responses, it is highlighted that although most of the results point to a high level of maturity of the IA, despite the sample size limitation, it was possible to conclude that, among other outcomes, there is no statistical evidence that points to a direct relationship between the use of ERP systems in the audit procedures and maturity levels in IA.
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